Comptroller of the Treasury v. Citicorp International Communications, Inc.

*181Dissenting Opinion by

WILNER, J.

Maryland Code, § ll-102(a) of the Tax-General Article imposes a tax on “a retail sale in the State” and on “a use, in the State, of tangible personal property or a taxable service.” Section 11-104(a) bases the tax on the “taxable price” of the property or service. Section 11-103 creates a rebuttable presumption that “any sale in the State is subject to the sales and use tax imposed under § 11-102(a)(1) of this subtitle” and places the burden on the person required to pay the sales or use tax of proving that a sale in the State is not subject to the tax.

Two terms…